BIR Library
Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.
AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Showing 60 results: BIR issuances on Micro and small business
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 151-2022 | Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of November 2022 | Dec 7, 2022 | View |
| RMC No. 144-2022 | Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of October 2022 | Nov 9, 2022 | View |
| RMC No. 74-2022 | Circularizes the Updated List of Accredited Microfinance NGOs as of May 2022 | May 24, 2022 | View |
| RMC No. 69-2022 | Circularizes the “Updated List of Accredited Microfinance NGOs” as of April 4, 2022 | May 16, 2022 | View |
| RMC No. 50-2022 | Circularizes the Updated List of Accredited Microfinance Non-Government Organizations | Apr 20, 2022 | View |
| RR No. 19-2021 | Implements the tax incentives and exemption provisions of RA No. 11321 (Sagip Saka Act) | Nov 9, 2021 | View |
| RMC No. 106-2021 | Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) | Oct 13, 2021 | View |
| RMO No. 23-2021 | Prescribes the guidelines and procedures on Digital/Online learning in the BIR | Aug 10, 2021 | View |
| RMC No. 31-2021 | Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) | Mar 2, 2021 | View |
| RR No. 24-2020 | Implements Section 4 (uu) of RA No. 11494 (Bayanihan to Recover as One Act) on the exemption from Documentary Stamp Tax of loans extended or credits restructured | Sep 30, 2020 | View |
| RMC No. 85-2020 | Circularizes Republic Act No. 11321, entitled "An Act Instituting the Farmers and Fisherfolf Enterprise Development Program of the Department of Agriculture" | Aug 27, 2020 | View |
| RMC No. 58-2020 | Circularizes the Updated List of Accredited Microfinance Non-Government Organizations | Jun 9, 2020 | View |
| RMC No. 53-2020 | Circularizes Joint Memorandum Circular (JMC) No. 002-2020 re: amendment to the DOF-BIR-SSS JMC No. 001-2020 (Guidelines for the Availment of the Small Business Wage Subsidy Measure) | May 27, 2020 | View |
| RMC No. 45-2020 | Circularizes Joint Memorandum Circular No. 001-2020 (Guidelines for the Availment of the Small Business Wage Subsidy Measure) | Apr 30, 2020 | View |
| RR No. 8-2020 | Implements Section 4 (aa) of RA No. 11469 (Bayanihan to Heal as One Act) | Apr 2, 2020 | View |
| RMC No. 138-2019 | Publishes the full text of the Department of Agriculture’s Administrative Circular No. 08, Series of 2019 re: The Implementing Rules and Regulations of RA No. 11321 entitled “An Act Instituting the Farmers and Fisherfolk Enterprise Development Program of the Department of Agriculture” (The Sagip Saka Act) | Dec 18, 2019 | View |
| RMC No. 89-2019 | Circularizes the Updated List of Accredited Microfinance NGOs | Aug 30, 2019 | View |
| RMC No. 67-2019 | Publishes the full text of several Presidential issuances | Jul 4, 2019 | View |
| RMC No. 52-2019 | Circularizes the updated List of Accredited Microfinance NGOs | May 7, 2019 | View |
| RR No. 5-2019 | Implements the tax incentives provisions of RA No. 10771 (Philippine Green Jobs Act of 2016) | Apr 12, 2019 | View |
| RMO No. 3-2019 | Creates and drops the Alphanumeric Tax Code on Microfinance Non-Government Organization and Documentary Stamp Tax in BIR Form 2000-OT under RA No. 10963 (TRAIN Act) | Jan 15, 2019 | View |
| RMC No. 92-2018 | Clarifies the filing of tax returns of accredited Microfinance Non-Government Organizations | Nov 5, 2018 | View |
| RMC No. 91-2018 | Prescribes the policies, guidelines and procedures relative to the use of the eREG System by Microfinance Non-Government Organizations in the issuance of TIN to their clients | Oct 26, 2018 | View |
| RMC No. 83-2018 | Circularizes the letter issued by the Microfinance NGOs Regulatory Council relative to the implementation of RR No. 3-2017 implementing the tax provisions of RA No. 10693 (Microfinance NGOs Act) | Oct 1, 2018 | View |
| RMC No. 63-2018 | Circularizes the full text of Department Administrative Order No. 16-01 Series of 2016 issued by the Department of Trade and Industry relative to the registration of Barangay Micro Business Enterprises | Jul 20, 2018 | View |
